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Aspectele contabilităţii imobilizărilor necorporale la organizaţiile necomerciale

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cris.sourceIdoai:irek.ase.md:1234567890/137
dc.creatorCauș, Lidia
dc.date2020-02-21T12:22:23Z
dc.date2020-02-21T12:22:23Z
dc.date2019-09
dc.date.accessioned2023-11-13T20:55:14Z
dc.date.available2023-11-13T20:55:14Z
dc.descriptionCAUŞ, Lidia. Aspectele contabilităţii imobilizărilor necorporale la organizaţiile necomerciale. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 523-530. ISBN 978-9975-75-968-7.
dc.descriptionIn order to perform their statutory activities, the non-profit organizations use various intangible assets that they possess. In accounting practice of these organizations, there are a lot of problems with intangible assets accounting. The process of intangible assets bookkeeping involves solving multiple issues regarding recognition, measurement, the use of bookkeeping account intangible assets. In order to solve the mentioned problems it is recommended: the concretization of recognition and measurement of intangible assets in accordance with the specific activity of non-profit organizations and presentation of accounting records schemes of intangible assets based on specific features of non-commercial entities. In this article are exposed some proposals related improving to the intangible assets accoutancy in non-profit organizations, which will lead to the providing of some true and objective information to information users. JEL: M41.
dc.formatapplication/pdf
dc.identifier978-9975-75-968-7
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/137
dc.identifier.urihttps://cris.ase.md/handle/123456789/4992
dc.languageother
dc.publisherASEM
dc.subjectnon-commercial organization
dc.subjectintangible assets
dc.subjectspecial purpose resources
dc.subjectexpenses related to special destination objects
dc.subjectincome related to special destination objects
dc.titleAspectele contabilităţii imobilizărilor necorporale la organizaţiile necomerciale
dc.typeArticle
dspace.entity.typePublication
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